PEMBAHASAN
Classification of Budgets[1]:
Variable Budget |
Managers use variable budget to test assumption. |
Dynamic Budget |
Dynamic budget also known as a variable budget. |
Flexible Budget |
Flexible budget also known as a variable budget. |
Fixed Budget |
Fixed budgets provide no alternatives financial predictions when actual experience differs from the assumptions underlying the budget figures. |
Jawaban: d. i, ii, dan iii benar
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.